Kingery Sales Company has the following selected accounts after posting adjusting entries: 
Instructions
Prepare the current liability section of Kingery Sales Company's balance sheet, assuming $16,000 of the mortgage is payable next year.
Definitions:
Kinetic Depth Effect
A visual phenomenon where the motion of an object reveals its three-dimensional structure.
Motion Parallax
A depth cue in which objects closer move faster across the visual field than objects that are further away, creating a sense of depth.
Movement Illusion
An optical illusion where a static image appears to be moving due to the cognitive effects of interacting color contrasts and shape position.
Texture Gradient
A visual cue used to convey depth in an image, suggesting that an object's texture becomes denser and finer as distance increases.
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